Os efeitos do decreto 3.000/99 e da instrução normativa S.R.F. 84/79 para empresas da construção civil, na geração de informações contábeis para a tomada de decisão

Abstract

Abstract: The Competence Principle provides for the recognition of revenues from long-term operations of civil construction companies, during the production process, because, if the recognition of revenue occurred only at the end of the work, the previous years, in which the company spent resources that contributed to obtaining part of that revenue, would have its result negatively affected. Brazilian tax legislation establishes special rules for the recognition of revenues arising from purchase and sale operations, allotment, development and construction of properties (long-term operations) of construction companies, which differ from Accounting Theory. These rules allow civil construction companies to choose to recognize revenues from these operations, proportionally to the sale value effectively received. It also determines that companies that opt ¿¿for this revenue recognition criterion must use the Income from Future Years accounts to control these operations and execute the accounting records of commercial writing in accordance with this option, ceasing to use the Book of Calculation of Real Profit - LALUR, created for this purpose. These requirements, in addition to imposing on civil construction companies the adoption of the , Cash Regime, in commercial bookkeeping, for revenue recognition, and the improper use of the group of Income from Future Years accounts, mean that their financial statements present different economic and financial situations, depending on the option chosen for revenue recognition, not revealing the company's real situation, which may lead users of these statements to make inappropriate decisions. Through practical examples and using balance sheet analysis techniques, it is possible to highlight the changes that occur in the Balance Sheet and Income Statement for the Year, understand how these changes can affect the decisions of users of financial statements and demonstrate that. these changes would not happen if the tax legislation allowed civil construction companies to recognize revenue from the sale of real estate in accordance with the Accounting Theory and meet the tax requirements through the Book of Calculation of Real Profit - LALUR.